Insights · Tax
Tax figures 2026: the numbers every entrepreneur should know
Self-employment deduction, starter deduction, SME profit exemption, small-business VAT scheme and corporate tax rates — the key 2026 figures and what they mean for you.
Every year the fiscal rules shift a little. In 2026 the good news is that most rates stay the same, but a few deductions continue to decrease. These are the figures that matter most for you as an entrepreneur.
The key amounts for 2026:
- Self-employment deduction (zelfstandigenaftrek): € 1,200 (for entrepreneurs meeting the 1,225-hour criterion who have not reached state pension age)
- Starter deduction (startersaftrek): € 2,123, up to three times in the first five years, on top of the self-employment deduction
- SME profit exemption (mkb-winstvrijstelling): 12.7% of profit, after entrepreneurial deductions
- Small-business scheme (KOR): charge no VAT if your annual turnover is at most € 20,000
- Corporate tax: 19% on the first € 200,000 of taxable profit, 25.8% above that
- Statutory minimum wage: € 14.71 gross per hour for employees aged 21 and over (as of 1 January 2026)
Notable: the self-employment deduction has dropped significantly over the past few years. For many entrepreneurs the fiscal benefit shifts from deductions to smart planning: when to invest (KIA, MIA allowances), how to spread profit across years, and whether the limited company is still the most tax-efficient legal form for your situation.
Note: these figures apply to 2026 and may change again next year. We verify the numbers at every filing and adjust your planning accordingly.
In short
The big picture for 2026: rates stay flat, deductions shrink. The benefit is in planning, not in deduction.
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